Development of Strategic Management Model for Effective Procurement Internal Control of Hubei Engineering University, China

บทคัดย่อ

This research aimed to 1) Investigate the problems and needs of Hubei Engineering University instructors and managers for effective procurement internal control. 2) Construct a strategic management model for effective procurement internal control of Hubei Engineering University based on the PDCA cycle. 3) Evaluate the effectiveness of the strategic management model for effective procurement internal control of Hubei Engineering University based on the PDCA cycle. This study selected 284 faculty members and 179 administrative staff of Hubei Engineering University using the Yamane (1967)’s formula. The research tools used in this study are questionnaire survey and interview methods, and both the questionnaire and the interview contain 55 questions. A five-point scale is used to evaluate the problems and needs of effective procurement internal control of Hubei Engineering University. Subsequently, this study uses questionnaire survey and interview methods to survey 284 teachers and 179 administrative staff of Hubei Engineering University as samples. The questionnaire was verified by 5 experts, using the PDCA management model, and setting four dimensions of planning, execution, inspection, and action. The collected data and information were analyzed and interpreted using SPSS software and presented in the form of frequency, percentage, mean, and standard deviation.

Research has found that 1) The demand for effective procurement control is high (mean = 3.93). The PDCA "execution" and "action" stages are considered the most critical, with high expectations (mean = 4.28). The focus is on improving communication, transparency and stakeholder participation. 2) A strategic model for improving procurement internal control based on PDCA is proposed, emphasizing communication, training and stakeholder participation. The study emphasizes combining procurement with strategic goals to ensure the participation of relevant departments. Although the current control measures are positive, there is still room for improvement, especially in communication and transparency. In order to effectively optimize the internal control of procurement at Hubei Engineering University, this paper suggests that it is necessary to further clarify the responsibilities of the procurement entity, establish an internal control system guided by budget performance goals, strengthen procurement process management, optimize procurement decision-making mechanisms, clarify job responsibilities, strengthen internal audit supervision, and give play to the role of government procurement policies, such as supporting scientific and technological innovation and green development.